BWBV0001320
Geldig vanaf 31-12-1997
Artikel 3
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Belarus tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. For the purposes of this Convention, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Republic of Belarus (Belarus), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Belarus (Belarus);
b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;
c) the term “Belarus” means the Republic of Belarus and, when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of Belarus and in accordance with international law sovereign rights and jurisdiction;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any legal person or any entity which is treated as a legal person for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) the term “nationals” means: 1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership and association deriving their status as such from the laws in force in a Contracting State;
1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership and association deriving their status as such from the laws in force in a Contracting State;
i) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Belarus, the Main State Tax Body at the Cabinet of Ministers of the Republic of Belarus or its authorised representative.
1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Belarus, the Main State Tax Body at the Cabinet of Ministers of the Republic of Belarus or its authorised representative.
2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Republic of Belarus (Belarus), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Belarus (Belarus);
b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;
c) the term “Belarus” means the Republic of Belarus and, when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of Belarus and in accordance with international law sovereign rights and jurisdiction;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any legal person or any entity which is treated as a legal person for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) the term “nationals” means: 1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership and association deriving their status as such from the laws in force in a Contracting State;
1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership and association deriving their status as such from the laws in force in a Contracting State;
i) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Belarus, the Main State Tax Body at the Cabinet of Ministers of the Republic of Belarus or its authorised representative.
1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Belarus, the Main State Tax Body at the Cabinet of Ministers of the Republic of Belarus or its authorised representative.
2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001320
- Officiële bron
- wetten.overheid.nl